Balthazar Kreuta
Universitas Cenderawasih

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI ANGGARAN BERBASIS KINERJA Kaillin Lalli Randa; Ida Ayu Purba Riani; Balthazar Kreuta
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 3, No 3 (2018)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (821.776 KB) | DOI: 10.52062/keuda.v3i3.701

Abstract

The purpose of the study was to analyze what factors influence the Performance Based Budget by using a sample of 87 respondents working at the Secretariat of the Papuan People's Representative Council. While the data analysis technique used is the Ordinary least square (OLS) technique. The results of the study are indicated by the calculation of the mean (mean) of 32 item questions and 87 respondents and the result is 137.31. If the value is compared to the criteria that the author has set, then the average value is included in the "Very Good" category. While the results of the partial analysis of organizational commitment (X1) have a significant and positive influence on the performance-based budget of 1,261. Keywords: Performance Based Budget
ANALISIS KEMAMPUAN KEUANGAN DAERAH PEMERINTAH KABUPATEN JAYAPURA La Ode Abdul Wahab; Siti Rofingatun; Balthazar Kreuta
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 2, No 3 (2017)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (428.663 KB) | DOI: 10.52062/keuda.v2i3.728

Abstract

The purpose of this paper is to analyze and obtain empirical evidence about the financial performance of Jayapura regency government in fiscal year 2010-2014, measured from the level of independence of local, regional dependency rate, the level of fiscal decentralization, the level of effectiveness and efficiency of financial management and fiscal capacity Jayapura regency in fiscal year 2010-2014, measured through share and growth Local Revenue. The results obtained from this study is that the financial capacity of Jayapura regency, measured from the level of the region's autonomy in fiscal year 2010-2014 included in the criteria are lacking, and the level of dependence of the region in that period qualifies as a very high criteria instructive relationship patterns. The ratio of fiscal decentralization is still lacking, the level of effectiveness of regional revenue in 2010-2014 classified in the category of very effective with a ratio of regional revenue collection efficiency is very efficient. The financial capacity of the district of Jayapura in this case the level of independence and dependence of the area and the level of fiscal decentralization is considered good if the government of Jayapura District has been able to raise the percentage of acceptance of regional revenue to be in the top 40% of the fund balance, because then the Local Revenue will contribute greater of the total regional expenditure. Keywords: financial capacity of local, regional autonomy, regional dependence, fiscal decentralization, effectiveness, efficiency